Legal Opinion
Dragon Cement Company v. United States
District Court, D. Maine
Decided April 25, 1990No. Civ. A. 4-90PublishedCited by 10 opinions
1Opinion of the Court
ALDRICH, District Judge.
This is an action for recovery of 1951 income taxes. All the facts appear by stipulation and undisputed affidavits, on which both parties move for summary judgment. The parties agree that one motion or the other should be granted. There are no procedural questions, but two of substance.
The first question relates to the base, which affects the amount claimable as a deduction, for depletion. Plaintiff, at Thomaston, Maine, and Northampton, Pennsylvania, mines calcium carbonate, otherwise known as cement rock, which it treats, by heat and otherwise, to convert to cement…
2Cases cited11 opinions
- United States v. Cherokee Brick & Tile CompanyCourt of Appeals for the Fifth Circuit · 1955
- Pacific Coast Biscuit Co. v. CommissionerUnited States Board of Tax Appeals · 1935
- Petry v. Harwood Electric Co.Supreme Court of Pennsylvania · 1924
- International Talc Co. v. CommissionerUnited States Tax Court · 1950
- T. L. Townsend, Acting District Director of Internal Revenue v. The Hitchcock CorporationCourt of Appeals for the Fourth Circuit · 1956
6 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- United States v. Merry Brothers Brick and Tile Company, United States of America v. Reliance Clay Products CompanyCourt of Appeals for the Fifth Circuit · 1957
- United States v. Sapulpa Brick and Tile CorporationCourt of Appeals for the Tenth Circuit · 1956
- Iowa Limestone Co. v. CommissionerUnited States Tax Court · 1957
- American Gilsonite Co. v. CommissionerUnited States Tax Court · 1957
- United States Gypsum Company v. United StatesDistrict Court, N.D. Illinois · 1969
5 more not listed; retrieve them via the Exa API.